Chennai Court November 1961 Judgments
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R. Valliammal and anr. Vs. the Area Committee for Madras City Represen ...
Court: Chennai
Decided on: Nov-23-1961
Reported in: (1962)1MLJ320
ORDERVeerasami, J.1. This is a petition under Article 226 of the Constitution to quash the Resolution, dated February 18, 1960, of the Area Committee for Madras appointing three non-hereditary trustees for Sri Agatheeswarar and Prasanna Venkatesa Perumal temples, Nungambakkam. The petitioners are the wife and minor son respectively of the previous holder of the hereditary office of trusteeship in the temples. That the office of the trustee is hereditary appears to have been recognised by this Court in C.S. No. 656 of 1948 in which a scheme for management of the temples was settled. Respondents 2 to 4 are the non-hereditary trustees appointed as such by the said Resolution. Against the Resolution of the Area Committee, the petitioners would appear to have filed a revision to the Commissioner for Hindu Religious and Charitable Endowments but unsuccessfully. In W.P. No. 855 of 1958, this Court directed by a writ of mandamus that the Commissioner should recognise the first petitioner as th...
Management of the Lakshmi Mills Co. Ltd. Vs. Presiding Officer, Labour ...
Court: Chennai
Decided on: Nov-22-1961
Reported in: AIR1962Mad335; (1962)ILLJ493Mad
ORDER(1) On the application of the second respondent under s. 33-C(2) of the Industrial Disputes Act, 1947, the labour court Coimbatore found that he was a fitter from January 1956, among the staff of the petitioner, and that as such he was entitled to salary on the scales of Rs. 44-11-0--Rs. 64-11-0 and to his first increment on October 1, 1958 and computed his total benefit upto september 30, 1959 at Rs. 316-8-0. This petition by the management under Art. 226 of the Constitution is to quash that order. The main contention of the petitioner which appears to be one of its objections before the labour court but not particularly decided by that court, is that the question whether the second respondent was a fitter, as claimed by him or only a fitter-helper, as claimed by him or only a fitter-helper, as the management would have it was not within the purview of the application under S. 33-C(2) of the Act. Apparently, the labour court proceeded on the view that it had jurisdiction to decid...
K.A. Subramaniam, Ambi's Cafe Vs. Controller of Estate Duty, Madras
Court: Chennai
Decided on: Nov-22-1961
Reported in: AIR1962Mad315; [1962]46ITR1(Mad)
Ramachandra Iyer, C.J.(1) These two references arise under S. 64(1) of the Etate Duty Act during the course of assessment to duty of the estate left by the late K.S. Ambi Iyer who was running a hotel at Madrus. He died in a railway accident on 27th september 1954. He is survived by his two sons who were living with him. One of them was aminor at the time of death. They are now the accounting persons for the purpose of levy of estate duty.The deceased Ambi Iyer stared life by establishing a hotel at Vellore originally under the name of AmbikaLunch home and later on as Ambi's cafe. The business prospeed and in couse of time a meals section and lodging house were added to the coffe hotel. In 1935, a branch of the business was opened at Broadway, Madras, very near the Law college where the premises were taken on lease.This business also flourishedf. Some years thereafter the business at vellore was entrusted to other persons and ultimately it was closed doen. During the course of his life,...
Mysore Glass and Enamel Works Ltd. Vs. Commissioner of Income-tax, Mad ...
Court: Chennai
Decided on: Nov-22-1961
Reported in: [1963]47ITR841(Mad)
This is a consolidated reference in respect of the two following questions arising in relation to the assessments under section 34 of the Income-tax Act of the assessee for the years 1944-45 to 1946-47. The year of account was the previous calendar year.'(1) Whether on the facts and in the circumstances of the case the assessment under section 34(1) of the Income-tax Act was lawful and(2) Whether on the facts and in the circumstances of the case the assessment on the company on an income of Rs. 40,095, Rs. 20,660 and Rs. 1,28,981, respectively, or any portion thereof was lawful ?'The assessee is a public limited company incorporated in the erstwhile Mysore State which during the relevant years did not form part of the taxable territories. The management and control of the company vested in Ogale Glass Works Ltd., which was incorporated in the Aundh State in North Satarah. The business of the assessee consists in the manufacture and sale of glass and enamel articles. During the relevant...
i.R. Menon Vs. the Collector of Customs, Madras
Court: Chennai
Decided on: Nov-21-1961
Reported in: AIR1962Mad404
ORDER(1) This is a petition under Article 228 of the Constitution for Issue of an appropriate writ to quash the order dated 5-4-1961 of the Collector of Customs Madras directing confiscation of the petitioner's Chevrolet, 1959 model motor car bearing registration No. S. S. 7955 and imposing on him a penalty of Rs. 11000/- under section 167(8) of the Sea Customs Act, 1878. The petitioner is said to be the Chief Executive of the Indian division in film business of Shaw Brothers Ltd., Singapore. With a British passport the petitioner, apparently for business purpose, arrived in this country from Singapore, and left on wore than one occasion du-ring the period from September 1959 to October 1960. For his use during his visits to Madras he imported his car on 24-9-1959 by s. s. Rajula under cover of Carnet de passages en douane dated and issued by the Automobile Association of Singapore. The Import was under the provisions of the Customs Convention on the temporary importation of private ro...
United Bleachers (Private) Ltd. Vs. Industrial Tribunal and ors.
Court: Chennai
Decided on: Nov-20-1961
Reported in: (1962)IILLJ130Mad
ORDERVeeraswami, J.1. The industrial tribunal, Madras, on a reference made to it of a dispute, inter alia relating to fixation of bonus for the year 1957-53, declined to accept the profit and loss statement furnished by the United Bleachers (Private) Ltd., Madras, but calculated the available surplus for purposes of computation of bonus on revised basis of the rates charged for non-member customers of the concern and fixed one and a half months' wages as bonus payable to the workmen for the year. This petition under Article 226 of the Constitution is to quash that award.2. The short contention for the petitioner is that the tribunal was ex facie in error in reopening the balance sheet of the company for the year 1957-58, which showed a loss for the year, and calculating the receipts of the company on an imaginary basis to arrive at the available surplus. United Bleachers (Private), Ltd., as the name itself implies, is engaged in the business of bleaching grey cloth for its members who ...
The Commissioner of Income-tax Vs. P. Reid
Court: Chennai
Decided on: Nov-17-1961
Reported in: (1962)2MLJ345
Srinivasan, J.1. An order under Section 23A was passed on 24th March, 1956, in respect of Simpson and Company, Limited. As a result of this order, the share of dividend deemed to have been distributed to a shareholder of the company,, the assessee in the present case, was computed at Rs. 48,223. The date of the general meeting relevant to this deemed distribution being December, 1950, the proportionate share of the dividend became assessable by inclusion in the total income of the assessee for the assessment year 1951-52. The initial assessment not inclusive of this dividend had been completed on 8th July, 1953. The Income-tax Officer issued a notice under Section 34. The notice purports to have been issued on 28th March, 1956, but it was actually served on the assessee only on 3rd April, 1956. Objection was therefore taken to the assessment on the ground that the assessee had not been served before the end of four years following the close of the assessment year. But this objection wa...
Commissioner of Income-tax, Madras Vs. P. Reid.
Court: Chennai
Decided on: Nov-17-1961
Reported in: [1963]47ITR496(Mad)
SRINIVASAN J. - An order under section 23A was passed on March 24, 1956, in respect of Simpson and Company Ltd. As a result of this order, the share of dividend deemed to have been distributed to a shareholder of the company, the assessee in the present case, was computed at Rs. 48,223. The date of the general meeting relevant to this deemed distribution being December, 1950, the proportionate share of the dividend became assessable by inclusion in the total income of the assessee for the assessment year 1951-52. The initial assessment inclusive of this dividend had been completed on July 8, 1953. The Income-tax Officer issued a notice under section 34. The notice purported to have been issued on March 28, 1956, but it was actually served on the assessee only on April 3, 1956. Objection was, therefore, taken to the assessment on the ground that the assessee had not been served before the end of four years following the close of the assessment year. But this objection was overruled by t...
Pankaja Mills Ltd. Vs. Commissioner of Income-tax, KeralA.
Court: Chennai
Decided on: Nov-17-1961
Reported in: [1963]50ITR665(Mad)
The assessee is the Pankaja Mills Limited. In relation to the assessment year 1952-53, the account year of which ended with the 31st December, 1951, the assessee company debited a sum of Rs. 70,000 by way of bonus. The Income-tax Officer disallowed this deduction from the income returned, stating that it could be allowed only as and when actually paid. The Appellate Assistant Commissioner agreed with this contention and the further appeal to the Appellate Tribunal also failed. In these circumstances, on the application of the assessee, the question :'Whether, on the facts and circumstances of the case, the allowance of bonus was to be made in the relevant year of account or when it was ascertained and paid ?' stands referred to us.The facts relevant to the question are these : There was an industrial dispute between the assessee and its workers relating to the payment of bonus for the calendar year 1948. An award was made by the Industrial Tribunal on October 24, 1951. It was published...
Rallis India Ltd. Vs. B.V. Manickam Chetti and Co., Madras and anr.
Court: Chennai
Decided on: Nov-16-1961
Reported in: AIR1962Mad351
Chief Justice (1) This is an appeal under section 39 of the Indian Arbitration Act, against an order of the Third Assistant City Civil Judge, Madras setting aside an arbitration award and superseding the reference. The proceedings out of which this appeal arises had an unfortunate and chequered career. The appellant whom we shall refer to hereafter as the seller entered into three contracts for the sale of groundnut oil cake to the respondent, two of them hang been entered into 13-11-1951 and the third on 23-11-1951. The contracts were signed on be. half of the buyers by one of the partners and the terms of the contract provided that in case disputes arose under the agreements, such disputes should be settled by arbitration under the rules of the Madras Chamber of Commerce. It was also provided in the contracts that the sellers could resell the outstanding portion on ac-count and risk of buyers after notice, in case the latter were at default and also to recover from them all damages s...
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